Death of Sole Proprietor

[Ashiesh Prremji]

Dear Sir,

Please suggest in case of death of sole Proprietor, if some GST Returns were not filed before death , so now how to file those Returns through successor. Here, successor is also GST Registered Taxpayer, So what process we need to follow to file earlier pending GST Returns & to succeed business of Proprietor ?

Also When to proceed for cancellation of GST registration of said Proprietor ?

Thanks !

AI Summary

Succession of GST registration: steps for a legal heir to file pending returns and resolve tax liabilities.
If transactions exist for unfiled periods, pending GST returns must be filed and liabilities paid; the responder suggests using the deceased proprietor's portal credentials as one option. If no transactions existed, the proprietor's GST registration may be cancelled for no transactions, subject to settlement of dues and downloading the cancellation certificate. If the legal heir is unregistered they must obtain GST registration to succeed the business; an already-registered heir may encounter portal issues when added as authorized signatory. A circular on transfer of input tax credit on death of a proprietor is cited.